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        Central Excise

        2001 (10) TMI 917 - AT - Central Excise

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        Department's Appeal Dismissed on Modvat Credit for Electrical Apparatus The appeal filed by the Department regarding Modvat credit on certain electrical apparatus was dismissed by the Appellate Tribunal CEGAT, Bangalore. The ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Department's Appeal Dismissed on Modvat Credit for Electrical Apparatus

                              The appeal filed by the Department regarding Modvat credit on certain electrical apparatus was dismissed by the Appellate Tribunal CEGAT, Bangalore. The Commissioner's decision to allow the credit was upheld as the items were deemed parts of machines, supported by findings of the Assistant Commissioner and legal precedents.


                              The Appellate Tribunal CEGAT, Bangalore dismissed the appeal regarding Modvat credit on certain electrical apparatus. The Commissioner's decision to allow the credit was upheld based on the items being considered parts of machines, supported by a clear finding by the Assistant Commissioner and relevant legal precedents. The appeal filed by the Department was found to lack substance.
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